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2. Commercial property - Wikipedia

   en.wikipedia.org/wiki/Commercial_property

   A commercial office/retail building. Commercial property, also called commercial real estate, investment property or income property, is real estate (buildings or land) intended to generate a profit, either from capital gains or rental income. [1] Commercial property includes office buildings, medical centers, hotels, malls, retail stores ...

3. Retail leasing - Wikipedia

   en.wikipedia.org/wiki/Retail_Leasing

   Retail leasing. A retail lease is a legal document outlining the terms under which one party agrees to rent property from another party. A lease guarantees the lessee (the renter) use of an asset and guarantees the lessor (the property owner) regular payments from the lessee for a specified number of months or years.

4. Lease-option - Wikipedia

   en.wikipedia.org/wiki/Lease-option

   Lease-option. A lease option (more formally Lease With the Option to Purchase) is a type of contract used in both residential and commercial real estate. In a lease-option, a property owner and tenant agree that, at the end of a specified rental period for a given property, the renter has the option of purchasing the property.

5. Net lease - Wikipedia

   en.wikipedia.org/wiki/Net_lease

   A triple net lease (triple-Net or NNN) is a lease agreement on a property where the tenant or lessee agrees to pay all real estate taxes, building insurance, and maintenance (the three "nets") on the property in addition to any normal fees that are expected under the agreement (rent, utilities, etc.). In such a lease, the tenant or lessee is ...

6. Lease - Wikipedia

   en.wikipedia.org/wiki/Lease

   A lease should be contrasted with a license, which may entitle a person (called a licensee) to use property, but which is subject to termination at the will of the owner of the property (called the licensor). An example of a licensor/licensee relationship is a parking lot owner and a person who parks a vehicle in the parking lot.

7. Accounting for leases in the United States - Wikipedia

   en.wikipedia.org/wiki/Accounting_for_leases_in...

   This can mean a substantial difference in balance sheet impact between a real estate gross lease and net lease. The tests to distinguish finance and operating leases are essentially unchanged, though written using "principles-based terminology" consistent with IFRS: for instance, a lease is a finance lease if the lease term covers a "major part ...